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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of a municipality to impose a local tax on |
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the sale of certain motor fuel and to the use of the tax revenue by |
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the municipality; authorizing penalties. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subtitle C, Title 3, Tax Code, is amended by adding Chapter 329 to read as follows: |
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CHAPTER 329. MUNICIPAL MOTOR FUEL SALES TAX FOR TRANSPORTATION |
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PURPOSES |
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Sec. 329.001. DEFINITIONS. In this chapter: |
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(1) "Compressed natural gas" has the meaning assigned |
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by Section 162.001. |
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(2) "Dealer" has the meaning assigned by Section |
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162.001. |
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(3) "Diesel fuel" has the meaning assigned by Section |
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162.001. |
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(4) "Diesel gallon equivalent" has the meaning |
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assigned by Section 162.001. |
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(5) "Gasoline" has the meaning assigned by Section |
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162.001. |
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(6) "Gasoline gallon equivalent" has the meaning |
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assigned by Section 162.001. |
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(7) "Liquefied natural gas" has the meaning assigned |
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by Section 162.001. |
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(8) "Motor fuel" means gasoline, diesel fuel, |
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compressed natural gas, or liquefied natural gas. |
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(9) "Motor vehicle" has the meaning assigned by |
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Section 162.001. |
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(10) "Net gallon" has the meaning assigned by Section |
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162.001. |
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(11) "Public highway" has the meaning assigned by |
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Section 162.001. |
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(12) "Sale" has the meaning assigned by Section |
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162.001. |
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Sec. 329.002. TAX ON SALE OF MOTOR FUEL AUTHORIZED. |
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Notwithstanding Section 162.014, Tax Code, a municipality, by |
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ordinance adopted by the governing body of the municipality, may |
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impose a tax on the sale of motor fuel sold in the municipality to |
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propel a motor vehicle on the public highways of this state if |
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imposition of the tax is approved at an election called for that |
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purpose and held in the municipality. |
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Sec. 329.003. RATE OF TAX. The tax authorized by this |
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chapter may be imposed in increments of one cent for each net gallon |
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of gasoline or diesel fuel or each gasoline gallon equivalent or |
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diesel gallon equivalent of compressed natural gas or liquefied |
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natural gas sold in the municipality to propel a motor vehicle on |
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the public highways of this state, with a maximum rate of five cents |
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for each net gallon, gasoline gallon equivalent, or diesel gallon |
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equivalent. |
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Sec. 329.004. ADOPTION ELECTION PROCEDURE. (a) An |
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election to adopt the tax authorized by this chapter is called by an |
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ordinance adopted by the governing body of the municipality. |
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(b) At an election to adopt the tax, the ballot shall be |
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prepared to permit voting for or against the proposition: "The |
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adoption of a local tax on the sale of motor fuel in (insert name of |
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municipality) at the maximum rate of five cents per gallon." |
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Sec. 329.005. COMPUTATION OF TAX. (a) A person, including |
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a dealer, who makes a sale of motor fuel in a municipality |
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authorized to impose the tax to a person who uses the motor fuel to |
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propel a motor vehicle on the public highways of this state shall |
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collect the tax authorized by this chapter for the benefit of the |
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municipality. |
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(b) The seller shall add the amount of the tax authorized by |
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this chapter to the selling price of motor fuel, and the tax is a |
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part of the motor fuel price, is a debt owed to the seller, and is |
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recoverable at law in the same manner as the fuel charge for motor |
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fuel. |
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(c) The tax authorized by this chapter is in addition to the |
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tax imposed by Chapter 162. |
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Sec. 329.006. EXEMPTIONS APPLICABLE. The exemptions |
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provided by Sections 162.104, 162.204, and 162.356 apply to the tax |
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authorized by this chapter. |
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Sec. 329.007. EFFECTIVE DATE OF TAX. After the imposition |
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of the tax has been approved in a municipality, the governing body |
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of the municipality shall issue an ordinance prescribing the date |
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the adoption of the tax will take effect. The tax may not be |
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collected before the 90th day after the date the election results |
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are canvassed. |
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Sec. 329.008. COLLECTION AND ENFORCEMENT OF TAX. (a) A |
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person, including a dealer, required to collect the tax authorized |
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by this chapter shall report and send the taxes to the comptroller |
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as provided by the comptroller. |
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(b) The comptroller or municipality, as appropriate, may |
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prescribe monetary penalties, including interest charges, for |
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failure to keep records required by this chapter, to report when |
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required, or to pay the tax when due. |
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Sec. 329.009. REFUND. (a) A person who has paid the tax |
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authorized by this chapter on motor fuel used by the person for a |
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purpose other than to propel a motor vehicle on the public highways |
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of this state or for a use exempted under Section 329.006 may file a |
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claim for a refund. |
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(b) The comptroller shall prescribe the procedures a person |
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must use to obtain a refund under this section. |
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Sec. 329.010. ALLOCATION OF TAXES. (a) Not later than the |
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last day of the first month following each calendar quarter, the |
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comptroller shall send to the municipality an amount equal to |
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three-fourths of the taxes collected during that calendar quarter |
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after payment of all refunds allowed by law and expenses of |
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collection. |
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(b) The comptroller shall deposit one-fourth of the taxes |
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collected to the credit of the available school fund. |
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Sec. 329.011. USE OF TAX PROCEEDS. Except as provided by |
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Section 329.010, a municipality may use net tax revenue received |
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under this chapter only for: |
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(1) the construction, maintenance, repair, and |
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rehabilitation of streets, roads, intersections, thoroughfares, |
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and bridges located in the municipality; and |
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(2) the purchase, installation, maintenance, and |
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operation of traffic improvements, including signs, signals, and |
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other mechanical, digital, or electronic traffic control devices, |
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located in the municipality. |
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SECTION 2. This Act takes effect September 1, 2015. |